9911796707
TMI Blog1995 (6) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... enalised and their goods have been confiscated with option to redeem the same on payment of fine. 2. The learned Counsel for the appellants at the outset pleaded that the appellants were not affixing any brand name on the goods manufactured by them, The goods manufactured by them no doubt was out of the raw materials purchased from M/s. Sintex Plast containers to whom the brand name belonged. He pleaded that before the learned lower authority they had pleaded that no brand name as such was affixed nor was there any brand name indicated on the frames manufactured by them out of the raw materials purchased by them from M/s. Sintex Plast containers. In this connection he drew our attention to the findings of the learned lower authority whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out in Chapter X of the said rules is followed: Provided further that nothing contained in this paragraph shall be applicable to the specified goods where a manufacturer affixes the specified goods with a brand name or trade name (registered or not) of the Khadi and Village Industries Commission, the State Khadi and Village Industries Board, the National Small Industries Corporation or the State Small Industries Development Corporation. Explanation I. - For the purposes of this notification, the expression value means either the value as determined in accordance with the provisions of Section 4 of the Central Excises and Salt Act, 1944 (I of 1944) or, as the case may be, according to the tariff values fixed or altered under Section 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aintained by the Central Government or by a State Government or by a State Industries Corporation, or by a State Small Industries Corporation, or by the Khadi and Village Industries Commission, then the value of excisable goods cleared from such factory alone shall be taken into account. Explanation VI. - For the purposes of determining the value of clearances under this notification, in respect of Chinaware or Porcelainware or both, where a manufacturer gets such Chinaware or Porcelainware or both fired in a kiln belonging to or maintained by a Pottery Development Centre run by the Central Government or a State Government or by the Khadi and Village Industries Commission, the value of the x x x" He pleaded that unless the brand name is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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